Section 33AB(2)

(2) The deduction under sub -section ( 1) shall not be admissible unless the accounts of such business of the assessee for the previous year relevant to the assessment year for which the d eduction is claimed have been audited by an accountant as defined in the Explanation below sub -section ( 2) of section 288 and the assessee furnishes, along with his return of income, the report of such audit in the prescribed formduly signed and verified b y such accountant: Provided that in a case where the assessee is required by or under any other law to get his accounts audited, it shall be sufficient compliance with the provisions of this sub -section if such assessee gets the accounts of such business a udited under such law and furnishes the report of the audit as required under such other law and a further report in the form prescribed under this sub -section.